CLA-2-49:RR:NC:2:234 B 83119
Mr. Stephen W. Marlow
Tower Group International
205 West Service Road
Champlain, N.Y. 12919
RE: The tariff classification of printed books, from Singapore.
Dear Mr Marlow:
In your letter dated March 11, 1997, to U.S. Customs at
Champlain, New York, on behalf of your client, Somerville House,
Toronto, Ontario, Canada, you requested a tariff classification
ruling. Two samples were submitted, which will be retained for
reference. A letter provided by the exporter, which you advise is
"attached as Exhibit B", was not found.
The two sample books are paperboard covered, spiral bound,
printed books, which are marked as numbers 1 and 2 of a series,
entitled, "Eye to Eye Books". Sample 1 is titled, "Snakes and
Lizards"; sample 2 is titled, "Insects and Spiders". Each contains
32 pages of conventional text and pictures, plus 4 pages of
pictures, each printed twice, side by side, intended to be removed
from the book. Each sample is about 8" high and 8 1/2" wide.
Bound inside the front cover of each book is a paperboard
"StereoFocus (tm) Viewer", each containing two lenses of clear
plastic. The viewer is to be used to see "stereoscopic images" of
the pictures which are removed from the back section of the book.
Those pictures are of snakes and lizards, and of insects and
spiders.
The applicable subheading for this product will be
4901.99.0092, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated, printed)
books: Containing 5 or more pages each, but not more than 48 pages
each (excluding covers). The rate of duty will be Free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter or the control number indicated
above should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions regarding
this ruling, contact National Import Specialist Carl Abramowitz, at
(212) 466-5733.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division